CLA-2-70:OT:RR:NC:N1:126
Carol Chen
Bansco Enterprise Limited
1308 Diya Tower Jindi Bldg., Zhong Shanyi Rd, Guangzhou 510000 China
RE: The tariff classification of a decorative glass article from China
Dear Ms. Chen:
In your letter dated April 29, 2024, you requested a tariff classification ruling regarding a framed glass picture. A sample was submitted with your ruling request and was sent to our Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis.
The framed glass article referred to as PSPL24 BO VILLAGE BXTP7IN, depicts three row-houses on a city street that is made by etching the design on the white glass by laser. There are 10 mini light-emitting diodes (LED) string lights placed behind the glass which provides a soft glowing backlit effect from the houses. The article consists of glass, polyvinyl chloride (PVC) sheet, a medium density fiberboard (MDF) frame, a cork backboard, metal screws, and white and silver paint. The LED string lights are powered by two AA batteries (not included) and are activated by an on-off slide switch. The glass design of the three row-front houses on a city street is the most visible feature of the article. The framed glass picture measures approximately 6.69 inches square by 1.38 inches deep. You indicate the unit value of the item is over $.30 but not over $3 each.
The laboratory analysis confirmed the glass is soda lime glass and it is not pressed and toughened (specially tempered). One side of the glass has a white matte coating with a reflective silver coating underneath.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. The framed glass picture is a composite good. Therefore, we must apply rule GRI 3(b) which provides that composite goods are to be classified according to the component that gives the goods their essential character. The greatest part of the article's surface area consists of glass; thus, it is the glass that imparts the essential character to the framed glass picture.
The applicable subheading for the decorative glass article will be 7013.99.5090, HTSUS, which provides for Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes.: Other glassware: Other: Other: Other: Valued over $.30 but not over $3 eachOther. The rate of duty will be 30 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division